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- Title
Türkiye'de Yayınlanan Entegre Raporların Kalitesi ve Firma Değeri İlişkisi.
- Authors
YÜCENURŞEN, Mehmet
- Abstract
The aim of this study is to examine the relationship between the quality of integrated reports published in Turkey and firm value and whether this relationship changes systematically according to firm characteristics. In the study, Integrated Reports published in Turkey between 2016-2020 were reached and integrated reporting scores were determined. In this context, descriptive statistics, correlation analysis and multiple regression analysis were applied to the obtained data. The findings show that integrated reporting quality has a significant and positive effect on firm value. According to the results of the study, it is seen that the benefit of the integrated reports to the companies is higher than the cost and that the integrated reporting reduces the information processing costs in the companies with a complex operating and information environment. In addition, it has been determined that companies with higher external financing needs have higher integrated report scores.
- Publication
Karamanoglu Mehmetbey University Journal of Social & Economic Research / Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomi̇k Araştırmalar Dergi̇si, 2022, Vol 24, Issue 42, p343
- ISSN
2147-7833
- Publication type
Article